Businesses and academic researchers have shown increasing levels of interest in Corporate Social Responsibility (CSR) during recent years. Corporate Social Responsibility (CSR) reporting is one way through which companies can demonstrate their commitments towards being socially responsible. Social auditing used herein refer to evaluation of an organization’s socially responsible reporting assertions. The purpose of this article is to present the concept of social audit.The methods used for collect data are: research of documents, websites and publications on the Internet.social audits can help companies create, improve and maintain a positive public relations image.For society it is more useful corporate social responsibility to be developed alongside  industrial relations because employers and trade unions are better informed about the needs of people and the labour market.Little consensus exists about the definition and use of metrics to evaluate social impact. For now, there are no regulatory standards backing the concept. The study therefore calls on accountancy regulatory bodies on the need for formulation and implementation of standard policy.